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GST Tax: The Unfriendly Ghost of Estate Planning; 2025 Estate & Gift Tax Conference
Taxation Law Section
Credit(s):
0.75 Legal Specialization in Estate Planning; Trust & Probate Law
0.75 Legal Specialization in Taxation Law
0.75 Participatory MCLE Credits
Generation-skipping transfer tax, or GST tax, can be fairly straightforward for direct transfers to individuals. However, the application of GST tax and its exemption to transfers in trust - both present and past - can surprise even the advanced practitioner. Whether you are assisting a settlor, trustee, or beneficiary, GST tax can have an impact on the advice you provide. This presentation examines some of the basic rules surrounding the application and reporting of GST tax for trusts, rules on allocations of GST exemptions, and GST tax planning strategies for various types of trusts.
0.75 Legal Specialization in Estate Planning; Trust & Probate Law
0.75 Legal Specialization in Taxation Law
0.75 Participatory MCLE Credits
All
Standard
Non-Member
$48.75
CLA Member
$33.75
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